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INTRODUCTION
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Akutansi Manajerial

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NIM B.312.4120.029 - Nunki Adhi Prabowo, S.Tra
NIM B.312.4120.034 - Dekki Prastyo, S.T.
NIM B.312.4120.038 - HERIYANTO, SE
NIM B.312.4120.064 - DWI PANGGAH FEBRIYANTO., S.E
NIM B.312.4120.066 - ACHMAD GHOZALI, S.Pd.I
 CHAPTER 1 2

INTRODUCTION :

Directing of
HISTORY Management
THE ROLE
Accounting
Management Accounting Information System 3

Provides information needed to satisfy specific management

objectives. At the heart of a management accounting10%
information
75% system are processes; they are described by
activities such as collecting, measuring, storing, analyzing,
reporting, and managing information.
Management Accounting Information System 4

The management accounting system has three broad objectives:

10%
1. To75%
provide information for costing out services, products, and
other objects of interest to management.
2. To provide information for planning, controlling, evaluation,
and continuous improvement.
3. To provide information for decision making.
Information Needs of Managers & Other User 5

10%
75%
 MANAGEMEN PROCESS

PLANING CONTROLING DECISION MAKING

 7

Planning The managerial activity called planning is the detailed formulation

of action to achieve a particular end; it requires setting objectives
10% and
identifying methods
75% to achieve those objectives.

Controlling is the managerial activity of monitoring a plan’s

implementation and taking corrective action as needed. Control is
usually achieved with the use of feedback.
Feedback is information that can be used to evaluate or correct the
steps being taken to implement a plan.
 Management Accounting and Financial Accounting 8

An organization’s accounting information system has two major

subsystems:
a management accounting system
and a financial accounting system.
Comparison of Management & Financial Accounting 9
A Brief Historical Perspective of Management
Accounting 10

• Beginnings between 1880 and 1925​

• Pre-1915, management accounting focused on product costing, that is,
what products provided best profit​
• 1925 to 1950, emphasis on inventory costing systems​
• Improvements to inventory costing in 1950s and 1960s​
• 1980s recognized need for improvements in management accounting
 Current Focus of Management Accounting 11

Activity-Based Management
Customer Orientation
 Strategic Positioning
 Value – Chain Framework
Cross – Functional Perspective
Total Quality Management
Time as a Competitive Element
Efficiency
E - business
The Role of the Management Accountant 12
Management Accounting and Ethical
Conduct 13

Ethical Behavior
involves choosing actions that are “right,” “proper,” and “just.”
Our behavior can be right or wrong; it can be proper or improper;
and the decisions we make can be just or unjust.
Standards of Ethical Conduct for Management Accountants
CERTIFICATION 14

CMA (certified management

accountant)

CPA (certified public accountant)

CIA (certified internal auditor)

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10%

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